Tiles HSN Code and GST Classification
Tiles are widely used in homes, offices, shops and industrial buildings for floors and walls. Traders and contractors deal in many types of tiles such as ceramic tiles, vitrified tiles and glazed wall tiles.
To use the tiles HSN code correctly and apply the right GST rate, dealers, manufacturers and building contractors need to know how ceramic and vitrified tiles are grouped under HSN and how GST usually applies after the changes from 22 September 2025.
What is the HSN Code for Ceramic and Vitrified Tiles?
Under GST, tiles are mainly classified in the chapter that covers ceramic products. Ceramic floor tiles, wall tiles and vitrified tiles normally fall under the headings that cover ceramic flags and paving, hearth or wall tiles whether glazed or unglazed. The exact HSN code depends on the composition of the tile and whether it is glazed or vitrified.
In common trade practice, ceramic and vitrified floor and wall tiles are mapped to the ceramic tile headings that cover tiles for paving and wall covering. Some special roofing tiles and chimney fittings in ceramic may go to a separate heading but the tiles used on floors and walls in buildings are usually grouped in a single ceramic tile family for billing and GST reporting.
Key Tiles HSN Codes and GST Rates after 22 September 2025
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 6907 | Ceramic flags, paving and wall tiles | Unglazed or glazed ceramic floor and wall tiles | 18% |
| 6907 | Vitrified tiles | Polished or glazed vitrified tiles for floors and walls | 18% |
| 6908 | Glazed ceramic wall and floor tiles | Glazed tiles for internal and external walls and floors | 18% |
| 6906 | Ceramic roofing and chimney tiles | Roofing tiles and similar ceramic building products | 18% |
GST Rate for Tiles and How to Classify Them by HSN Code
Before the rate changes, ceramic and vitrified tiles were generally placed in a higher slab. With the move to the new three slab structure from 22 September 2025, tiles that were earlier in the 28% slab have generally moved to 18%, unless a specific notification keeps a product in a different slab. Tiles are not treated as sin or luxury goods so they are not pushed into the 40% bucket.
In practice this means that most ceramic and vitrified floor and wall tiles under the ceramic tile headings now attract 18% GST. The same rate usually applies whether the tiles are used for residential or commercial projects, because GST classification is based on the nature of the product and not on who uses it.
Dealers should map each tile item to the correct HSN family such as the general ceramic tile heading or the glazed tile heading. Once the code is set, the system keeps applying 18% GST on all sales unless a special rule applies. If there is doubt about a very specialised tile, the business can refer to the explanatory notes for the relevant chapter and match the technical description carefully.
The GST rate may vary depending on specific notifications and conditions, for example where a special incentive is announced for a particular building material. For normal ceramic and vitrified tiles used in construction, the working assumption after 22 September 2025 is that they remain standard rated at 18%.
Wall Tiles vs Floor Tiles HSN Code Classification
From an HSN point of view, wall tiles and floor tiles often fall in the same ceramic tile families. The difference between wall and floor tiles is more about usage, thickness, strength and surface finish, while the HSN description covers both flags and paving tiles and tiles for walls and similar structures.
In many product catalogues, the same HSN code is used for both wall and floor tiles as long as they are made of ceramic or vitrified material. The invoice description can still mention whether a tile is meant for floors, walls, bathrooms or external cladding but the HSN code remains in the same ceramic tile family.
If a tile is clearly covered by a heading that is specific to wall tiles or glazed tiles, that heading should be used. For example, glazed ceramic wall tiles can be mapped to the glazed tile heading while unglazed vitrified floor tiles stay under the general ceramic tile heading. This keeps technical classification correct while keeping the GST rate at 18% in both cases.
Shops and contractors should avoid creating artificial differences in HSN codes just for design or size changes. As long as the tiles share the same material and basic ceramic tile description, it is safer to keep them under the same family so that GST returns remain simple and consistent.
How to Classify Tiles HSN Code for GST Filing?
For GST filing, a business first groups its tile products by material and HSN family. Ceramic and vitrified tiles go under the ceramic tile headings, while any non ceramic tiles made of stone or other materials would follow their own HSN families. Within the ceramic tile group, separate item codes can be kept for different designs and sizes but all share the same HSN code for return filing.
In the accounting software, each tile item is given a clear description, the chosen HSN code and the 18% GST rate. Every sales invoice then prints this code and rate automatically. At the end of the filing period, the software can generate an HSN wise summary for tiles, showing total taxable value and tax under each tile HSN family.
If a dealer also supplies accessories such as tile spacers, tile adhesive or grout, those products usually carry their own HSN families and may have their own rate. These should not be mixed with the tile HSN when preparing HSN wise reports for GST returns.
Since GST classification is checked during audits and data analysis, keeping clear documentation on how tile products have been mapped to HSN codes helps defend the position. If any circular or notification changes the rate for a particular type of tile, the item masters in the system should be updated so that new invoices reflect the correct treatment.
Conclusion
Tiles HSN codes place ceramic and vitrified floor and wall tiles in the ceramic tile chapter, mainly under the headings for ceramic flags, paving and wall tiles. After the shift to the new rate structure from 22 September 2025, these tiles generally attract 18% GST.
By mapping both ceramic and vitrified tiles correctly to their HSN families and applying 18% GST consistently in invoices and GST returns, traders and contractors can bill projects accurately, support smooth input tax credit for customers and reduce the risk of disputes about wrong classification of tile products.
I’m CA Mohammad Abid Khan, a Chartered Accountant based in Varanasi with 10 years of experience. I specialize in GST and Income Tax, helping individuals and businesses stay compliant and optimize their taxes. I hold B.Com and M.Com degrees and enjoy simplifying finance through practical, easy-to-understand content.
Frequently Asked Questions
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What is the HSN code for tiles?
Most ceramic and vitrified floor and wall tiles are classified in the ceramic tile chapter under the headings that cover ceramic flags, paving tiles and wall tiles. Dealers commonly use these ceramic tile families for billing and GST reporting.
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How do ceramic and vitrified tiles differ in HSN code?
Ceramic and vitrified tiles both fall in the ceramic tile chapter. Vitrified tiles are mapped to the same broad families but are described as vitrified in the product description, while standard ceramic tiles are described simply as ceramic floor or wall tiles.
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Are floor and wall tiles classified under the same HSN code?
Yes, floor tiles and wall tiles are often classified under the same ceramic tile families because the HSN description covers both floor and wall use. The invoice can still mention whether a tile is meant for floors or walls while the HSN code stays the same.
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How is the GST rate applied to tiles and their HSN code?
Most ceramic and vitrified tiles that were earlier taxed at 28% now attract 18% GST under their ceramic tile HSN families after the rate changes from 22 September 2025. The same rate normally applies for floor and wall tiles unless a special rule is notified.
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Can I classify tiles under different HSN codes for GST filing?
Tiles should only be classified under different HSN codes when the material or technical description requires it, for example ceramic tiles versus non ceramic stone tiles. Using many different codes for similar ceramic tiles can make GST filing complex without any real benefit.